Foreign Affairs and International Trade Canada
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Income Tax

If you are living or travelling abroad but maintain residential ties in Canada, you are usually considered a factual resident of Canada for taxation purposes. The Canada Revenue Agency has special regulations for Canadians working abroad. When you leave the country, you need to determine your residency status for income tax purposes. Your residency status affects the filing of income tax returns and the types of income that must be reported. There may be special rules that apply to your situation. You may be eligible to continue receiving the Goods and Services Tax Credit or Harmonization Sales Tax Credit or the Child Tax Benefit and related provincial payments.

Tax Assistance While Abroad

Canadian government offices abroad do not have a tax department and are not able to provide advice on taxation matters or answer specific queries regarding individual tax returns. However, the Consular Section of these offices can usually
provide the following information forms and guides:

Completed forms should be mailed directly to the Canadian address listed on the forms.

RELATED LINKS
Canada Revenue Agency
General Income Tax and Benefit Guide
International Tax Services Office